Expressing the sense of the Congress that the bankruptcy proceedings of Lehman Brothers Holding Inc. and Lehman Brothers Europe Inc. be resolved in an equitable and expeditious process between the United States and United Kingdom, and that the interests of American investors be given due consideration and be treated with urgency throughout.

Expresses the sense of Congress that: (1) Lehman Brothers Holding Inc. and Lehman Brothers Europe Inc. bankruptcy administrators in the United States and United Kingdom should establish an international framework for coordinating bankruptcy proceedings among the business holdings and operations in each country; (2) the Securities and Exchange Commission (SEC) should dedicate sufficient resources to ensure an expedited resolution serving the interest of American investors in an equitable manner; and (3) there should be increased cooperation among the various Lehman Brothers entities as well as the respective U.S. and United Kingdom regulatory agencies to insure the swift return of customer assets held in Lehman Brothers Europe Inc.'s prime brokerage unit.